The Finance (No. 2) Act, 2019 introduced section 269SU into the Income Tax Act, 1961, with the objective of encouraging the digital economy and moving towards a less-cash economy.
We have set out the provisions as a detailed FAQ.
Direct Tax
The Finance (No. 2) Act, 2019 introduced section 269SU into the Income Tax Act, 1961, with the objective of encouraging the digital economy and moving towards a less-cash economy.
We have set out the provisions as a detailed FAQ.